2025 (7) TMI 330

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....it For the Respondent : C.S.C. ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel. 2. The present petition has been filed by the petitioner challenging the order dated 31.08.2024 passed under Section 73 of the GST Act as well as the order dated 18.03.2025, whereby the appeal preferred by the petitioner was dismissed as being beyond lim....

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....hearing. 5. Considering the said submission and on perusal of the order passed under Section 73 of the GST Act, which is on record, although there is a reference to the reply submitted by the petitioner in response to the show cause notice, the reason for not accepting the said reply mainly on the ground that evidence was not available, is prima facie not acceptable as it was open to the assessin....